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    <title>2005 (4) TMI 451 - CESTAT, MUMBAI</title>
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    <description>Mere filing or admission of an appeal does not suspend the operative effect of a final tribunal order in the absence of a stay. The Tribunal applied Rule 41 of the CEGAT (Procedure) Rules, 1982 to secure implementation of its earlier refund order, noting that Revenue had produced no stay from the High Court. It therefore held that the prior order remained enforceable and directed Revenue to comply and report implementation within four weeks.</description>
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      <description>Mere filing or admission of an appeal does not suspend the operative effect of a final tribunal order in the absence of a stay. The Tribunal applied Rule 41 of the CEGAT (Procedure) Rules, 1982 to secure implementation of its earlier refund order, noting that Revenue had produced no stay from the High Court. It therefore held that the prior order remained enforceable and directed Revenue to comply and report implementation within four weeks.</description>
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